Words and Phrases - "tangible property"

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5 October 2015 Internal T.I. 2014-0522241I7, rev'd supra - T1135: Mineral rights situated outside of Canada

Is the right to mine minerals situated outside of Canada considered “real property” for T1135 reporting purposes, and if so how is the “cost...

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Words and Phrases
tangible property
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Cost Amount nil cost amount for foreign resource property 39

Erris Promotions Ltd. v. Commissioner of Inland Revenue (2003), 6 ITLR 364 (NZ HC)

While the medium which carries software may be tangible property, the actual software itself is not. Because software is not tangible property, it...

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Words and Phrases
tangible property